Horizon Energy Corp. sells on account. When a customer account becomes two months old, Horizon converts the account to a note receivable. During 20X2. Horizon com- pleted these transactions: Aug. 29 Sold goods on account to M. Tallus. $5.400. Nov. 1 Received a $5.400, 60-day, 10% note from M. Tallus in satisfaction of his past-due account receivable. Dec. 31 Collected the Tallus note at maturity. Required Record the transactions in Horizon Energy's journal.